EXHIBIT 15.2




November 9, 2001



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated October 19, 2001 on our review of interim
financial information of Toyota Motor Credit Corporation (the "Company") as of
and for the period ended September 30, 2001 and included in the Company's
quarterly report on Form 10-Q for the quarter then ended is incorporated by
reference in the Prospectuses constituting part of the Registration Statements
on Form S-3 (Nos. 333-58164 and 333-66598).

Yours very truly,



/S/ PRICEWATERHOUSECOOPERS LLP